The methodological approach involved in peer review can be described in four stages. Explain the planning process of the peer review.

The methodological approach involved in peer review can be described in terms of four stages viz., preparation, planning, execution and reporting. Planning Process of Peer Review On acceptance of the peer review by the selected reviewer, the Practice Unit (PU) will be notified. The reviewer may also require the Practice Unit (PU) to provide any other information the reviewer considers necessary to facilitate the selection of a sample of attestation services engagements, representative of the practice unit's client portfolio, for review. Sample of Attestation services Engagements From the complete attestation services client list, an initial sample will be selected by the reviewer. Practice units will be notified of the selection in writing about two weeks in advance, requesting the relevant records of the selected attestation services clients to be made available for review. At the execution stage, the initial sample may be reduced to a smaller actual sample for review. However, if the reviewer considers that the actual sample does not cover a fair cross-section of the practice unit's attestation services engagements, he may make further selections. Confirmation of visit In consultation with the practice unit, date(s) will be set for the on-site review to be carried out. Flexibility will be permitted to ensure that practice units are not overburdened at especially busy periods. The on-site review date(s) will be arranged by mutual consent such that the review is concluded within sixty days of notification.